Mode of payment.

The tax shall be paid in advance either in cash or by Treasury challan in the office of Taxation Authority as under: a) For the period from 1-3-1971 to 30-6-1975 within a period of six months from the date of coming into force of these rules; and b) For the subsequent period in the manner stipulated below: i) For the quarter July-September, before 30th June. ii) For the quarter October-December, before 30th September. iii) For the quarter January-March, before 31st December. iv) For the quarter April-June, before 31st March. v) For the newly registered barge on the date of its registration in respect of the quarter in which it is registered and subsequently in the manner specified in paras (i) to (iv). vi) For a barge not registered in the Union Territory, before it starts plying in the Inland waters of the Union Territory: Provided that the tax for the barges under (v) and (vi) above shall be charged for the whole quarter in which they are put to use.